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All Journal Sejahtera: Jurnal Inspirasi Mengabdi Untuk Negeri Journal of Management and Social Sciences Jurnal Riset Ekonomi dan Akuntansi
Isna Wati
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Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Social Sciences Transportation

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Membongkar Rahasia Penelitian: Metode Sederhana dan Mudah Dilakukan Rina Amelia; Doni Prabowo; Isna Wati
Jurnal Riset Ekonomi dan Akuntansi Vol. 2 No. 3 (2024): September : JURNAL RISET EKONOMI DAN AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrea-itb.v2i3.2439

Abstract

Research is one of the means to achieve change, growth and development. This article covers aspects of research methodology, discusses the basic principles of research, and the steps needed to make research with simple and easy-to-conduct methods. This webinar aims to educate, introduce and popularize simple but effective research methods, so that they can encourage social change in research practice. In the implementation of the webinar, information was obtained based on the results of questions and answers, presentations of resource persons who are experts in the field of research and various relevant literature sources. The indicators that became the subject of discussion in the webinar included information on how to carry out research by determining methods, data collection techniques, data analysis techniques, writing research reports and ethics in research. During the research process, AI tools such as Quillbot, Turnitin, Mendeley, and ChatGPT can be used to facilitate and support researchers. These tools can help with tasks such as generating ideas and suggestions, organizing and analyzing data, checking for plagiarism, and generating text and summaries. By using these tools, researchers can save time and effort, improve research quality, and productivity. The research process can be further improved by using simple methods and techniques based on literature reviews, online surveys, and virtual-based interviews.
Think Globally, Act Locally: Strategi Bisnis Digital Kreatif dan Inovatif Sigit Pramono Hadi; Seger Santoso; Isna Wati
Sejahtera: Jurnal Inspirasi Mengabdi Untuk Negeri Vol. 4 No. 1 (2025): Sejahtera: Jurnal Inspirasi Mengabdi Untuk Negeri
Publisher : Universitas Maritim AMNI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/sejahtera.v4i1.2985

Abstract

In the ever-evolving digital era, the concept of "Think Globally, Act Locally" emerges as a key strategy for managing creative and innovative digital businesses. This study aims to explore how companies can integrate global approaches with local adaptations to enhance business competitiveness. The research method involves literature analysis, interactive discussions in webinars, and case studies on digital strategy implementation. Findings reveal that the success of digital businesses is highly influenced by their adaptability to local market needs while maintaining a global vision. The study implies the significance of innovation and creativity in developing culturally relevant products and services, along with leveraging digital technology as a strategic tool. Strategies combining local and global perspectives have the potential to foster sustainable business growth.
Determinants of Cash Effective Tax Rate in Energy Sector Companies on the Indonesia Stock Exchange for the Period 2020-2024 Isna Wati; Yessica Amelia; Ruslaini Ruslaini
Journal of Management and Social Sciences Vol. 5 No. 2 (2026): May: Journal of Management and Social Sciences
Publisher : Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimas.v5i2.2507

Abstract

This study aims to examine the influence of capital intensity,  Return on Assets (ROA), liquidity, and company size on the Cash Effective Tax Rate (CETR) as a proxy for tax avoidance in energy sector companies listed on the Indonesia Stock Exchange for the 2020–2024 period. This study uses a quantitative approach with secondary data in the form of annual financial statements. The sample was determined using a purposive sampling technique and obtained 16 companies during five years of observation, resulting in 80 observation data. Data analysis was carried out using multiple linear regression with the help of SPSS 29 software. The analysis stage began with a classical assumption test, then continued with multiple linear regression analysis, as well as hypothesis testing. The results showed that partially capital intensity and ROA had a significant effect on CETR, while liquidity and company size had no significant effect on CETR. Simultaneously, all independent variables had a significant effect on CETR, with a determination coefficient value of 25%.
Co-Authors A. Sigit Pramono Hadi Doni Prabowo Fachry Abda El Rahman Rina Amelia Ruslaini, Ruslaini Yessica Amelia